Calculation of vacation pay every day. How are vacation days calculated for an employee and who is entitled to a longer vacation

Hello dear readers. Elena is in touch with a new portion useful materials in accounting. Today we will consider the topic of calculating vacation pay.

According to the Labor Code of the Russian Federation (Article 115), leave is granted in calendar days (with some exceptions).

The duration of the main annual leave is 28 calendar days. At the same time, non-working holidays falling on the vacation period are not included in the number of vacation days (Article 120 of the Labor Code of the Russian Federation).

For employees under the age of 18, the duration of the vacation is 31 calendar days (Article 267 of the Labor Code of the Russian Federation), for disabled people - 30 days (Federal Law of November 24, 1995 No. 181 "On social protection disabled people). Extended basic annual leave has been established for teaching staff. (Article 334 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation of May 14, 2015 No. 466).

In addition to the main annual leave, for some categories of workers annual additional holidays(Article 116 of the Labor Code of the Russian Federation). This applies to:

• workers employed in work with harmful or hazardous conditions labor
• workers with a special nature of work (for example, medical or teaching staff)
• employees with irregular working hours
• working for Far North and related areas.

In addition, employers have the right to independently establish additional holidays for their employees (Article 116 of the Labor Code of the Russian Federation).

Leave in working days is provided

• Seasonal workers (Article 295 of the Labor Code of the Russian Federation) in the amount of two working days for each month worked
• Employees who have concluded an employment contract with the employer for up to two months (Article 291 of the Labor Code of the Russian Federation) in the amount of two working days for each month worked
• Judges (Law of the Russian Federation dated June 26, 1992 No. 3132-1 “On the Status of Judges in the Russian Federation”).

Calculation of the average salary for calculating vacation pay

According to Article 139 of the Labor Code of the Russian Federation, it must be carried out according to a single procedure for all. Features of the procedure for calculating the average salary are determined by Decree of the Government of the Russian Federation of December 24, 2007 No. 922 "On the features of the procedure for calculating the average salary."

Vacation amounts are calculated in the following sequence:

• The period of work (preceding the vacation) necessary for calculating vacation pay is determined
• Payments are determined (in the selected period to the previous vacation) that are involved in the calculation
• Earnings for one day of vacation are calculated (average daily earnings)
• The entire amount of vacation pay is calculated taking into account withheld income tax individuals.

The calculation is based on the actual accrued wages for the 12 calendar months preceding the period during which the employee retains the average wage. Vacation is just such a period.

In addition to the basic salary, the calculation includes all payments provided for by the remuneration system, including incentive accruals, additional payments related to working conditions (for example, for harmful or difficult working conditions), additional payments related to the working regime (for example, for night work), allowances for the expansion of the service area and other payments.

The calculation does not include payments of a social nature, amounts of material assistance, one-time bonuses for holidays, sick leave payments, vacations, payment for downtime, payment according to the average for the period of being on a business trip and in other cases of releasing an employee from work with or without pay .

Bonuses are included in the calculation of vacation pay in a special order:

• The selected period excludes the time when the vacationer did not work for any good reason(on sick leave, on a business trip, idle time, on vacation and in other cases of maintaining the average salary)
• Next, the average daily earnings are calculated. If leave is granted in calendar days, then the amount of salary received for 12 months is divided by the number of months worked (12) and divided by the average monthly number of calendar days (29.3)
• The entire amount of accruals for vacation is determined - the resulting average daily amount for one day of vacation is multiplied by the number of calendar days of vacation
• The amount of vacation pay to be paid is determined. For this, 13% personal income tax is deducted from the total amount of accrued vacation pay. The resulting difference will be the "net" amount of vacation pay.

Calculation of vacation pay in various situations

• The vacationer has worked in the organization for more than a year (the billing period has been fully worked out by him). There were no periods excluded from the calculation (was not on sick leave, on vacation, etc.)
• The vacationer worked in the organization for more than a year. There were excluded periods in the billing period due to illness and being on a business trip
• The vacationer has worked in the organization for less than a year (the billing period has not been fully worked out)
• The vacationer has worked in the organization for more than a year, but the billing period consists of excluded days (the employee was on leave to care for a child up to 1.5 years old)
• The vacationer has worked in the organization for less than a year, less than a month, or he has no days worked at all
• Inclusion of premiums in holiday amounts
• Inclusion of bonuses in holiday amounts in case of accrual of bonuses without taking into account the actual hours worked

The vacationer worked in the organization for more than a year. There were no excluded periods.

LLC "Parus" provided Vladimirov N.N. holiday from December 14, 2015 for 28 calendar days. He has been with this organization since December 1, 2014. his salary is 20,000 rubles. In July 2015 he was awarded material aid in the amount of 4000 rubles. He received no other payments.

• We define a period equal to 12 months i.e. from December 01, 2014 to November 30, 2015
• We determine payments for the calculation of 20,000 rubles. * 12 months = 240,000 rubles. (4000 rubles of financial assistance are not taken into account in the calculation)
• The average daily earnings will be 682 rubles. 59 kop. (240,000 rubles / 12 months / 29.3).
• the accrued amount of vacation pay will be 19,112 rubles 52 kopecks (682.59 * 28 days)
• the amount of personal income tax (PIT) will be 2485 rubles. (19112.52 RUB *13%)
• Amount payable RUB 16,627 52 kopecks (19112.52 rubles - 2485 rubles personal income tax)

By the way, Vladimirov N.N. will be released not on January 11, 16, but on January 19, 16, because. vacation is extended by 8 public holidays(from January 01 to January 08, 2016), which are not included in the vacation period.

The vacationer worked in the organization for more than a year. In the billing period, I did not work for some time due to illness and being on a business trip

If in the period involved in the calculation of vacation pay there were excluded periods (sick leaves, business trips, etc.), then to calculate the average daily earnings:

• Determine the number of calendar days worked in a month that is not fully worked out. For this:
  29.3 / number of calendar days in this month * number of calendar days falling on the worked period of this month
• Determine the average daily wage. For this:
  All payments involved in the calculation / (29.3 * number of months worked in full + number of days worked in a month that was not fully worked out).

LLC "Parus" provided Vladimirov N.N. holiday from December 10, 2015 for 28 calendar days. He has been working in this organization since 1.5 years. His salary is 20,000 rubles. From April 06 to April 15, 2015 (10 calendar days) he was on sick leave.

The amount of accruals for April amounted to 17,727 rubles, including sick leave allowance of 5,000 rubles. From 05 to 07 October 2015 he was on a business trip. The salary for October was 20,100 rubles, including 2,827 rubles during the business trip.

The period for calculating vacation pay, for which it is necessary to take into account payments and hours worked, is 12/01/14 to 11/30/15

For clarity, we will make the following table:

Where the recorded earnings for April will be 12,727 rubles. = 17727 -5000 rubles,
for October - 17273 rubles = 20100-2827 rubles.

The number of calendar days worked in April will be:

29.3 / 30 * (30-10) \u003d 0.977 * 20 \u003d 19.5 days (where 30 is the number of calendar days in April, 10 is the number of calendar days when the vacationer was on sick leave).
The number of calendar days worked in October will be:

29.3/ 31*(31-3)=26.5 days (where 31 are the calendar days of October, and 3 is the number of calendar days on a business trip).

Total payments involved in the calculation will amount to 230,000 rubles; the number of calendar days involved in the calculation will be 339 days.

The average daily earnings will be 678 rubles. 47 kopecks \u003d 230,0000 rubles / 339 days

The accrued amount of vacation pay will be 18,997 rubles, 16 kopecks = (678.47 rubles * 28 days).

Vacation payable 16527.16 rubles = 18997.16 minus personal income tax 2470 rubles.

The vacationer has worked in the organization for less than a year

If the billing period has not been fully worked out, the calculation of the amount of vacation pay is carried out similarly to the calculation in which there are excluded periods. The number of calendar days in a fully worked month will be 29.3 days, and the number of calendar days worked in a month that has not been fully worked is adjusted.

Parus LLC provided Vasiliev V.V. holiday from January 11, 2016 for 28 calendar days. He has been working in this organization since July 09, 2015. his salary is 20,000 rubles. The accrued salary for July amounted to 14,783 rubles. Other payments for the worked period were not accrued to him.

The vacationer has worked in the organization for more than a year, but the billing period consists of excluded days

There are situations when an employee has been working in an organization for more than a year, but in the period for calculating vacation pay there were all excluded days. In this case, the previous 12 months in which the vacationer had days worked are taken into account.

Mylnikova E.A. On February 24, 2016, immediately after being on maternity leave and on leave to care for a child up to 1.5 years old, the main paid leave was granted. Her last day of work was at the beginning of February 2014.

The billing period for vacation pay will be the period from February 01, 2013 to January 31, 2014.

The vacationer has worked in the organization for less than a year, less than a month, or he has no days worked at all

If the vacationer did not have an actually accrued salary (or actually worked days) for the billing period or before it, the average salary is calculated based on the accrued salary for the days of the month in which the employee goes on vacation.

If the vacationer had no accrued salary or days worked at all, the vacation amounts are calculated based on the tariff rate established for this employee.

Golikova V.O. was accepted into Sunny Beach LLC as a sales manager with a salary of 40,000 rubles. September 01, 2015 On the same day, she was sent on a business trip. Upon returning from a business trip, she was on sick leave, and from March 01, 2016 she was granted leave for 14 calendar days.

Payments for the calculation will amount to 40,000 rubles. Average monthly number of calendar days 29.3.

Average daily salary \u003d 40000 / 29.3 \u003d 1365.19 rubles. The entire accrued amount will be 1365.14 rubles. *14 days=19112.26 RUB To be paid 19112.26 -2485 = 16627.26 rubles

In a special order for calculating vacation pay, bonuses are taken into account

The procedure for including bonuses for calculating vacation pay depends on:

• From the type of bonus (monthly, quarterly, annual);
• on whether the actual hours worked for the billing period were taken into account in the amount of the bonus.

Monthly premiums - actually accrued in the billing period, are included in the calculation one for each indicator for each month of the billing period

Head of the production department Smirnov V.P. since December 10, 2015 granted another vacation. According to the results of work for the month, according to the Regulations on bonuses, in October 2015 he was awarded three bonuses, two of them for increasing production output and one bonus for saving materials. In November 2015, he received two awards, one for increasing output and one for saving materials.

In the calculation of vacation pay Smirnov V.P. Four bonuses will be taken into account - two for increasing output (for October, November) and two for saving materials (for October, November).

Bonuses for a period of work over one, but not more than 12 months -
actually accrued in the billing period are included in the calculation one for each indicator if the duration of this period does not exceed the billing period.

In the amount of one part for each month of the billing period, if the duration of this period exceeds the billing period.

Inclusion of bonuses in holiday amounts in case of accrual of bonuses without taking into account the actual hours worked

If the actual hours worked were not taken into account in the bonus and the period for which the bonus is accrued was not fully worked out or there were periods of the employee being on sick leave, on a business trip or other excluded periods, then the bonuses are taken into account in proportion to the hours worked.

Bonus for accounting for vacation pay \u003d The entire amount of bonuses taken into account for the billing period / the total number of working days in the billing period according to the production schedule * the number of days worked in this period.

Please note that for the calculation of bonuses taken into account in vacation days, working days are used (according to a five-day or six-day working week).

Volkova I.A. since March 01, 2016, the main vacation has been granted. In January, February and August 2015, she received monthly bonuses of 5,000 rubles, in addition, in 2015 she received quarterly bonuses for the 2nd and 3rd quarter of 2015 of 20,000 rubles. and an annual bonus for 2015 in the amount of 30,000 rubles, excluding hours actually worked. In the period from 19 to 28 October 2015, she was on sick leave.

Solution: Monthly bonuses for January and February 2015 will not be included in the calculation of vacation pay in 2016. the period of their accrual exceeds the calculated one (accruals from 03/01/2015 to 02/29/2016 are taken into account).

Quarterly premiums and the monthly premium for August will be included in the calculation in full. Their amount will be 45,000 rubles.

Annual bonus in the amount of 30,000 rubles. needs to be adjusted, because there were periods excluded from the calculation
The total number of working days for the bonus payment period for 2015 (the company has a five-day work week) is 247 business days.

Of these, January and February 2015 are not included in the calculation period for vacation pay (15 + 19) and in October 8 working days (days spent on sick leave) were not worked out, the annual bonus for accounting for vacation pay will be (30000 / 247 * (247- (15 + 19 +8)) \u003d 30000 / 247 * 205 \u003d 24898.78 rubles.

That's all for today, I hope now you figure out how to spend holiday payments. See you in the next posts.

Employees of any company, small or large, love to relax. Especially when compensation is still being paid for it. One can argue for a long time about how vacation pay is calculated. Large companies have been using special programs, for example 1C, which automatically show the result and set the amount of payments for each employee. For those wishing to independently calculate their legal payments, this article discusses various situations and calculation formulas by which the amount of payments is calculated.

The procedure for granting leave and payment of compensation

The Labor Code of Russia states that each employee has the right to rest 28 calendar days annually. There are such types of holidays:

• basic;
• additional;
• donor;
• temporary due to pregnancy (maternity leave);
• sick leave (due to illness of one's own or a child);
• training.

All employees who have worked in the company after the conclusion of the contract for six months or more apply for the main vacation. Temporary workers who have signed a contract for a period of 2 months or more also count on the corresponding payments. Additional rest is provided under the following circumstances: hazardous working conditions, irregular schedule work, work in the North. It can be obtained by health workers, teachers and athletes (coaches).

The allowance for childbirth and pregnancy is paid at the same time. Regardless of the length of service, it is 100% of the average salary. Remember that legal leave cannot be free. The organization is obliged to pay you compensation in the amount that will turn out during the calculation. And for this there are special formulas that work flawlessly in all situations.

How to calculate the number of vacation days in 2019

To find out how they are charged vacation days, complete the necessary simple steps, such as the:

1. Determine the employee's length of service in your company.
2. Calculate the total number of rest days that a certain employee is entitled to while working for you.
3. Count the number of days that have been used and paid.
4. The remaining days are considered ungranted leave, to which the employee has the full right.

Payout Formula

If you type on the Internet “calculation of vacation pay in 2019 online calculator”, then the search engine will give you many links that independently calculate the amount that the organization owes you as a payment for a legal vacation. They contain a peculiar calculation formula, thanks to which all coefficients are automatically calculated. The formula itself looks like this:

• OH \u003d SDZ * OD, where OD - accruals for rest; SDZ - average daily earnings; OD - days of legal rest.

The calculation algorithm occurs according to the formula:

• SDZ \u003d PSN / 12 / 29.3, where PSN is the total amount of accruals for the billing period (for example, from January to December, which does not include bonuses and additional payments), 12 is the number of months for the full billing period, and 29.3 - the average monthly number of days assigned by the Labor Code of the Russian Federation.

Knowing these simple formulas and basic data about your working days, average earnings, and so on, you can easily calculate how much the company in which you work tirelessly owes you. Everywhere the chief accountant does this, but his calculations are not always correct. Be sure to check your accruals so as not to be deceived by dishonest leaders, which in modern life occurs quite frequently.

Vacation pay example

Very common in calculations difficult situations, at which it is necessary to carefully study all the coefficients necessary to obtain the correct amount. Responsibility for this task always hangs with the accountant. He calculates the amount for the rest of all employees of the company, and the responsibility for incorrect calculations lies entirely with him. It will not be superfluous if you independently check your vacation payments so that no unpleasant situations happen in the future.

To make it clear to you, we illustrative examples vacation pay calculation. Let's take situations when your employee did not go on sick leave or, conversely, was absent from work due to illness (his own or a child's). In addition, employees do not always use their legal rest, or do not have time to use it before dismissal. The holiday pay formula allows you to calculate the amounts for any work situations that the employees of the enterprise and the employer face.

In the case of a fully completed billing period

Let's look at an example of how vacation is calculated. Petya Petrov wanted to go to the sea in May 2019 and take 14 days for this. The rest of the vacation is carried over. For 12 months, he was credited with 300,000 rubles. How do you know how much vacation pay will be? Here is the algorithm:

1. Calculation of average earnings for vacation: 300,000 / 12 months / 29.3 \u003d 852.2 rubles.
2. We calculate the amount of compensation: 852.2 * 14 \u003d 11945.3 rubles.

The organization is obliged to pay such an amount to its employee as compensation. By law, he must receive it no later than 3 days before the start of the legal holiday. It happens that an employee wants to take a break at the beginning of the next month, and the salary for the month worked has not yet been accrued. Then a recalculation is made taking into account the previous unpaid month, and in the event of a change in the amount of wages in the next month, compensation or deduction of the difference when issuing money for wages.

In the event of an incomplete billing period

An employee of the enterprise, Ivan Ivanov, decided to take another vacation in July for 14 days, but at the same time he did not work out the full billing period, since he went on sick leave in April due to illness. To make the correct calculation, you need to know the number of unworked days and then use the formula for calculating:

• SDZ \u003d PSN / (POM * 29.3 + Nd), where POM is the total number of months worked, and ND is days not worked. Further, vacation pay is calculated according to the standard formula.

1. 300000/(12*29.3+13)=822.8 r.
2. 822.8*14=11519.4 p.

Calculation of compensation for unused vacation

The employer is obliged to pay compensation to the employee upon dismissal if the legal rest was not used. How are vacation pays calculated?

• SDZ * OD \u003d ON - accruals for vacation.
• The remaining values ​​are calculated in a standard way. Money for the rest, which the employee of the enterprise did not use, must be paid. This compensation applies to women after the decree and employees under 18 years of age.

Video tutorial: how to calculate vacation pay

Calculating your legal payments yourself is not at all difficult. You just need to use the above methods correctly and know all the necessary coefficients. The video below clearly shows how your vacation pay is calculated using examples. After viewing, non-standard situations in the calculation will become much clearer to you. If you want to get as much as you are supposed to, then be sure to index yourself and have a good rest!

What is a vacation?

This is a vacation that every citizen of our state earns for himself during the year, working under an official contract. For citizens with ordinary professions, vacation is 28 days, and calendar days, not workers, for 12 months.

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There are also separate categories professions with difficult or dangerous working conditions, whose leave is increased to 49 or 56 days, depending on the specialty. These include: teachers, doctors, the Ministry of Emergency Situations, miners and many others.

Also, in some cases, holidays are divided into 2 holidays, 14 calendar days each. By law, it is allowed to divide the vacation into 2 and 3 parts. Recently, such an experience has become more common, it is much more convenient for citizens and employers for an employee to go on vacation for 14 calendar days. Thus, the employer provides the opportunity to relax as much as possible in the summer. The second part of the vacation is distributed over the rest of the year.

Vacation pay is calculated using a simple method based on the average daily earnings for the year. Taking the date of going on vacation, we count 1 year from it, and the average salary is calculated. If earlier it was necessary to look for a familiar accountant and ask him to calculate your vacation in order to check whether it was calculated correctly, now there are formulas on the Internet that you can easily calculate yourself.

Also, for the very lazy, there are online calculators, you only need to write down the correct numbers there.

If you take a vacation for two weeks, then you should count the last 6 months.

Vacation pay rules

They are charged in accordance with Russian legislation. Provided that the employee is officially employed, otherwise the correct calculation and payment of vacation pay can be sought through the court.

Calculated by a formula, one for all.

We take the average earnings (per day) and multiply by the number of days.

And the average salary is calculated by the formula:

Average daily earnings \u003d salary for the year / (12 months * 29.3) 12 months - the number of months in the billing period, it can be 6 months. 29.3 is the average number of days in a month. Established in accordance with the law, from April 2, 2014.

Previously, this figure was 29.4.

The calculation of the average daily wage includes only wages and bonuses, both monthly and lump sum. But material or other assistance provided by the enterprise to the employee, sick leave payments and other types of payments that are not related to salary or bonuses are not included. Any income that is not held as a salary.

Thus: material assistance for the birth of a child is not included in the average daily salary when calculating vacation pay.

When is vacation pay due?

According to the legislation of the Russian Federation, the employer, like the employee, is obliged to inform about the planned vacation in advance. The law spelled out 2 weeks before the start of the holiday.

Although at enterprises it is compiled at the beginning of the year, after new year holidays. Often due to illness and unforeseen circumstances, the schedule is confused and shifted. Vacation pay must be paid to the employee 3 days before going on vacation, no later. In this case, the organization will deduct from the amount of vacation pay income tax 13%, since it was taken into account for the entire previous period.

If the employer was unable to pay the employee timely vacation pay, the employee may demand that the vacation be postponed to another date. If the employer refuses to postpone the vacation or pay vacation pay on time, you can file a complaint with the Labor and Wage Inspectorate.

The manager will be fined according to the law Russian Federation. The legislation also states that an employer can delay the payment of vacation pay for no more than a week in case of serious financial difficulties.

An employee may refuse leave. In this case, the employer must pay him compensation. It is also calculated using the same formula. The same way compensation is considered when a person decides to quit. In the case of the dismissal of a worker, compensation is calculated on the last day of work. And it is paid along with the calculation.

Calculation of vacation pay for an incompletely worked billing period

What is an incomplete period?

This is when an employee had a sick leave or other case when the employee could not be at work, but the average daily wage was accrued.

For example: sick leave, student leave, as well as administrative days and leave at their own expense. An exact list of cases that are excluded from the period can be found in the regulation of the Government of the Russian Federation No. 922, paragraph 5, of December 24, 2007.

Here are some examples:

The worker has 20 working days in a month, there are still overtime, but he was on sick leave for several days. Sick leave, although it was issued along with the salary, it still needs to be deducted from the total period.

If the employee got a job after the New Year holidays, then the month is also not fully worked out, from total number holidays are deducted.

In such cases, the average daily salary is calculated using the formulas:

KRD \u003d 29.3 / KD x KKD for work;

KRD - the number of settlement days;

KD - the number of calendar days in a month not fully worked;

KKD for worked - the number of days in incomplete month per hours worked.

Next, we add the duration of fully worked months, which is equal to 29.3, and the resulting number of months not fully worked. And we get the number of calendar days that fall on the hours worked.

And the final formula:

ZP /KKD x BDO = CO;

ZP - salary for the period;

KKD - the number of calendar days for hours worked;

KDO - the number of vacation days;

CO - the amount of vacation pay.

An example of how vacation pay is calculated

Here is an example of calculating vacation pay:

the application was submitted on time for two weeks of vacation (14 days). The employee goes on vacation in August. In July he was ill for 7 days.

For the billing period, for 11 fully worked months, he was paid a salary of 346,500 rubles. And for one incomplete 23019 rubles, since we removed sick leave from the funds received. Further 346500 + 23016 = 369519 rubles, wages received for the estimated period of time.

Calculate the number of days in an incomplete month:

29.3 / 30x23 \u003d 22.4 days. From this it follows that the calculation of the vacation will look like this.

SDZ \u003d 369519 / (11x29.3 + 22.4) \u003d 369519 / 344.7 \u003d 1072

1072x14=15008 holiday pay.

In order to correctly and accurately learn how to calculate vacation pay, try to calculate them according to the example given.

If there are no incompletely worked months in the settlement period, which, unfortunately, is extremely rare, then vacation pay is much larger than for workers who have such gaps.

The more administrative, self-paid and sick leave in between, the lower the salary paid for the year and therefore the vacation pay will also be less.

Is vacation pay accrued?

According to the Russian Labor legislation, when calculating the average daily earnings for calculating vacation or other cases, the following are excluded:

• Sick leave, travel allowances, maternity allowances, vacations (annual, urgent, student), strikes and downtime, daily allowances, etc. Therefore, holiday pay does not accrue.
• Any kind of subsidies: travel, material assistance, telephone payments, tuition fees, etc.
• Dividends received from the company's shares, interest on deposits or loans, credits.
• Awards that are not wages(premium for seniority, etc.).

What can be included in the calculation of vacation pay:

The entire official salary + bonuses related to it for the worked billing period.

When calculating the average daily earnings of a working citizen, in no case shall include accruals from which insurance premiums have not been paid to the Pension Fund.

Having received compensation, the employee loses the right to grant him leave for the previous period.
There are some categories of citizens who have the first priority when assigning leave. Mothers with many children, single mothers or fathers, parents of disabled children, parents of young children have the first right to choose a vacation.

The general formula for calculating employee vacations seems not so complicated. However, it should be borne in mind that there are many cases in which it is necessary to adjust the scheme.

How is vacation granted and when?

In accordance with Labor Code RF, paid leave to an employee must be provided annually. This implies not a calendar, but a working year, that is, the calculation is carried out not from January 1, but from the day the actual start of work (recruitment).

During the first year of employment, an employee is entitled to paid leave after at least 6 months of service. With the mutual consent of the employee and the employer, leave may well be granted to him earlier. At the same time, if an employee leaves before the end of the first half of the year, the employer will have to provide him monetary compensation for all unused days holidays.

There are also a number of cases in which the employer is required to provide leave with pay at the request of the employee, even if the period of work was less than six months - for example, if a woman wants to take leave before (or immediately after) maternity leave; if the husband of a woman on maternity leave asks for a vacation; if the employee is a minor and so on.

Starting from the second year of the employee's tenure labor leave provided in accordance with the this enterprise vacation schedule. At the same time, leave may be granted even before the entitlement to it, but not earlier than the corresponding working year begins.

One of the important legal questions: what? Who and how will respond in case of problems?

The travel agency gives you the opportunity to spend your vacation anywhere in the world. We have instructions for opening it.

Settlement period for vacation

The billing period for vacation is understood as 12 previous calendar months. At the same time, the billing period does not include the time when the employee was on unpaid leave, on a business trip, on sick leave, on maternity leave, did not work due to the fault of the employer, or for any other reasons provided for by Russian law.

A separate case is employees with whom an employment contract is concluded for a period of less than two months (for example, for seasonal work). In this case, leave is granted at the rate of two working days for one month of work.

Average earnings for vacation calculation

When calculating the average earnings for vacation, the formula is applied N=P/(12*29.4). At the same time, N is the average earnings, P is the salary accrued for the billing period, 12 is the number of months, and 29.4 is the average monthly number of calendar days.

Calculations become somewhat more complicated if the period has not been fully worked out. The employee could be on sick leave, on time off, etc. for some time.

Then the formula will look like this: N \u003d P / (Z * 29.4 + F), while N is the average earnings, P is the salary accrued for the billing period, 29.4 is the average monthly number of calendar days, Z is the number of fully worked employees calendar months, F is the number of calendar days in partial months.

The formula for calculating vacation, how vacation pay is paid

The basis for calculating vacation pay for each individual employee is his average daily earnings.

To calculate it, divide total amount, earned by an employee during the year, by 12. Divide the resulting number by 29.4.

Please note: only payments stipulated in employment contract. That is, all kinds of one-time bonuses, financial assistance, etc. excluded from the calculations.

The formula for calculating vacation pay in this situation will look like this: N / 29.4xP, where N is the average monthly earnings, and P is the number of calendar days of vacation.

Vacation for part-timers

In accordance with the Labor Code of the Russian Federation, both external and internal part-time workers are also entitled to paid annual leave of at least 28 calendar days.

Leave for a part-time worker is legally granted at the same time as leave at his main workplace. Accordingly, if this internal part-time worker, then the reporting period for his main position and the part-time position coincide. At the same time, at the main job of the part-time job, leave is set in accordance with the vacation schedule, and at the additional job - at the same time. At the same time, it should be borne in mind that if 6 months have not yet been worked out at a part-time job, the employer is obliged to provide leave in advance.

Calculation of vacation compensation upon dismissal, calculation of vacation with subsequent dismissal

The right to leave with subsequent dismissal does not have those employees who are dismissed by the employer due to violations labor discipline etc. If the employee is dismissed not “under the article”, but under own will or by agreement of the parties, the employer may provide him with such rest, although he is not obliged to do so. At the same time, the vacation period is provided for the entire current year (and not only for those months that were actually worked out in it). But payments are calculated based on actual hours worked.

If the employer does not have the ability or desire to provide the employee with leave before dismissal, he simply pays him compensation for unused vacation days.

Compensation is calculated according to the formula S: 29.4) / 12 * K, where S is the amount of the employee's income for the last calendar year, and K is the number of vacation days (usually 28 days).

For example, suppose that an employee of the company "Rainbow" Viktor Labazov worked for a full 11 months and was about to quit. During this time, he earned 300,000 rubles at Raduga. According to the formula we get: (300000:29.4)/12*28=23809. That is, when leaving, Labazov should receive 23,809 rubles in compensation for unused vacation days.

And now let's imagine that employee Romashkin worked only 6 months and 10 days, while earning 200,000 rubles. Then the calculation formula changes slightly and will look like this: S: 29.4) / 12 * K, while S is the amount of Romashkin's income for the last calendar year, and K is the number of vacation days. It, in turn, is determined by the formula K = 2.33 * N, and N is the number of months fully worked by the employee.

In our example (200000:29.4)/12*14=7924. That is, Romashkin should receive compensation for unused vacation in the amount of 7924 rubles upon dismissal.

Calculation options in different cases

The simplest case is when the billing period has been fully worked out by the employee. For example, suppose Vasily Semochkin, an employee of Solar, is going on vacation for 28 days. During the previous year he received a salary of 30,000 rubles. In this case, we substitute the numbers into the formula: 30,000 / 29.4 x 28 \u003d 28,571.43 (this is the amount of vacation pay that Semochkin will receive).

Calculations are more difficult if the period is not fully worked out. Suppose that an employee of the Romashka company Vasilkov, who receives a monthly salary of 20,000 rubles, is going on a paid vacation for 14 days. At the same time, Vasilkov was on sick leave for 14 days during the billing period, and his salary this month amounted to 10,000, and his allowance was 4,715 rubles.

In this case, you should multiply the size of his salary not by 12, but by 11 months and add 10,000. It turns out 230,000 rubles. Next, we calculate the calendar days for the hours worked: 29.4 days x 11 months + 29.4 days / 30 days x 15 days. We get 338.1. Next, we calculate the average salary for Vasilkov's vacation for these days: 230,000 / 338.1 days = 680.27 rubles. We multiply this number by the number of vacation days (14). In total, Vasilkov should receive vacation pay in the amount of 9,523.78 rubles.

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